This paper is an attempt towards exploring the practice of an important yet neglected domain of public finance - Budget Implementation Evaluation (BIE).BIE means evaluating the extent to which Budget Announcements (BAs) are implemented. Its macro level evaluation regardingimplementation of BAs....

Applying the Secondary Standard Deviations method, this book analyzes how to specify the stability or instability in resource allocation under long-term multidimensional public policies. The book proposes a method for characterizing the dynamics of resource allocation, as well as a calculation...

This article aims to assess the consequences of tax noncompliance on Indonesia’s economic growth in the perspective of the endogenous growth theory. The assessment is achieved by comparing the marginal productivity of public sector investment (which is mostly financed by tax revenues) with the...

In the last years, the fiscal harmonization among the European Union members has become a pillar of economic integration and of fiscal and financial stability in the European area. The institutional changes, the semi-failure of the “old” Stability and Growth Pact as well as the recent waves...

This paper examines a framework in which politicians can decrease unemployment via active labor market policies (ALMP). We combine theoretical models on partisan and opportunistic cycles and assume that voters are ignorant of the necessary facts to make informed voting decisions. The model...

We present here a case study of an organization within the U.S. Navy that created a new organizational construct and performance management system. We explore the issues faced by naval leaders as they attempt to use their performance information to make resource allocation decisions at the...

The paper’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by different (OECD) countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia. The paper also presents the methodological...

The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in order to allow companies incorporated in different countries to face the same competitive conditions. However, various elements of corporate tax rules may discriminate against...

This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenue is very important because maintain the...

This paper examines how electoral motives and government ideology influence active labor market policies (ALMP). We present a model that explains how politicians strategically use ALMP to generate political cycles in unemployment and the budget deficit. Election-motivated politicians increase...